https://www.taxtmi.com/caselaws?id=89114 The tribunal ruled in favor of the appellants in a case concerning the demand of duty on plaster of paris moulds for manufacturing ceramic sanitaryware. The tribunal held that the Revenue failed to prove the marketability of the moulds, a crucial factor for excise duty imposition. As the Revenue could not establish marketability as required by legal precedents, the tribunal set aside the duty demands, allowing the appeals with consequential relief. The tribunal emphasized that mere inclusion in the HSN Explanatory Notes does not automatically prove marketability for excise duty purposes. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89114 The tribunal ruled in favor of the appellants in a case concerning the demand of duty on plaster of paris moulds for manufacturing ceramic sanitaryware. The tribunal held that the Revenue failed to prove the marketability of the moulds, a crucial factor for excise duty imposition. As the Revenue could not establish marketability as required by legal precedents, the tribunal set aside the duty demands, allowing the appeals with consequential relief. The tribunal emphasized that mere inclusion in the HSN Explanatory Notes does not automatically prove marketability for excise duty purposes. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89114